EXTENSIONS of REMARKS August 8, 1978 During Such Period, Was Receiving Food (G) SPECIAL RULES for AGRICULTURAL LABOR Ments, Etc
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24994 EXTENSIONS OF REMARKS August 8, 1978 during such period, was receiving food (g) SPECIAL RULES FOR AGRICULTURAL LABOR ments, etc. of tax) is amended by redesignat stamps under the Food Stamp Act of 1977. AND RAILWAY LABOR.-For purposes of this ing subsection (k) as subsection (1) and by (10) PRE-EMPLOYMENT PERIOD .-The term subpart- inserting after subsection (j) the following "pre-employment period" means the 60-day (1) UNEMPLOYMENT INSURANCE WAGES. new section: period ending on the hiring date. (A) AGRICULTURAL LABOR.-If the services "(k) SUSPENSION OF INTEREST ON UNDER (11) HmiNG DATE.-The term "hiring date" performed by any employee for an employer PAYMENTS WHICH ARE ATTRIBUTABLE TO IN means the day the individual is hired by the during more than one-half of any pay period TERNAL REVENUE SERVICE ERROR.-Interest employer. (within the meaning of section 3306(d)) shall not be imposed under subsection (a) (d) QUALIFIED FmST-YEAR WAGES CANNOT taken into account with respect to any year for any period ending on or before the 30th EXCEED 30 PERCENT OF FUTA WAGES FOR ALL constitute agricultural labor (within the day after the date of notice and demand by EMPLOYEEs.-The amount of the qualified the Secretary for payment of the amount of first-year wages whch may be taken into meaning of section 3306(k)), the term "un employment insurance wages" means, with an underpayment, on any portion of such account under subsection (a) (1) for any underpayment which is attributable to infor taxable year shall not exceed 30 percent of respect to the remuneration paid by the em ployer to such employee for such year, an mation, advice, or an interpretation given the aggregate unemployment insurance in writing to the taxpayer by an officer or wages paid by the employer during the cal amount equal to so much of such remunera employee of the Internal Revenue Service endar year ending in such taxable year. For tion as constitutes "wages" within the mean acting in his official capacity, and is not at purposes of the preceding sentence, the term ing of section 3121 (a), except that the con tributable to a failure by the taxpayer to "unemployment insurance wages" has the tribution and benefit base for each calendar provide adequate and accurate information." meaning given to the term "wages" by sec year shall be deemed to be $6,000. SEc. 127. Subsection (a) of section 6653 tion 3306(b). (B) RAILWAY LABOR.-If more than one of such Code (relating to failure to pay tax) (e) REMUNERATION MUST BE FOR TRADE OR half of remuneration paid by an employer is amended by adding at the end thereof the BUSINESS EMPLOYMENT.- to an employee during any year is remunera ( 1) IN GENERAL.-For purposes of this sub following : "No amount shall be added to part, remuneraton paid by an employer to tion for service described in section 3306 (c) such tax by this subsection with respect to an employee during any year shall be taken (9). the term "unemployment insurance any portion of an underpayment which is into account only if more than one-half of wages" means, with respect to such employee attributable to information, advice, or an the remuneration so paid is for services per for such year, an amount equal to so much interpretation given in writing to the tax formed in a trade or business of the em of the remuneration paid to such employee payer by an officer or employee of the Inter ployer. during such year which would be subject to nal Revenue Service acting in his official (2) SPECIAL RULE FOR CERTAIN DETERMINA contributions under section B(a) of the capacity, and is not attributable to a failure TION.-Any determination as to whether Railroad Unemployment Insurance Act (45 by the taxpayer to provide adequate and ac paragraph (1), or subparagraph (A) or (B) U.S.C. 358(a)) if the maximum amount curate information." of subsection (g) (1), applies with respect subject to such contributions were $500 per SE c:. 128. The amendments made by this to any employee for any year shall be made month. without regard to subsectons (a) and (b) of Act shall apply with respect to information, section 52. · (2) WAGES.-In any case to which subpara advice, and interpretations received by the ( 3) YEAR DEFINED.-For purposes Of this graph (A) or (B) of paragraph (1) applies, taxpayer after the date of the enactment of subsection and subsection (g) , the term the term "wages" means unemployment in this Act. "year" means the taxable year; except that, surance wages (determined without regard for purposes of applying so much of such to any dollar limitation) . H.R. 13635 subsections as relates to subsection (d), such By Mr. DORNAN: term means the calendar year. H.R. 13511 -Page 58, after line 15, insert the following (f) SECRETARY OF LABOR To NOTIFY EM new section: PLOYERS OF AVAILABILITY OF CREDIT.-The By Mr. WOLFF: Secretary of Labor, in consultaton with the -Page 44, line 14, insert the following: SEc. 863. None of the funds appropriated Internal Revenue Service, shall take such by this Act may be used to pay for abortions steps as may be necessary or appropriate to Subtitle D-Taxpayer Service Accountab111ty performed by any means, nor may any of such keep employers apprised of availability of SEc. 126. Section 6601 of the Internal Rev funds be used to promote or encourage the credit provided by section 44B. enue Code of 1954 (relating to underpay- abortions. EXTENSIONS OF REMARKS NEW YORK'S BARGE CANAL DE Seen in this perspective, it is clearly de ception than Orleans. And in its earlier days, SERVES FEDERAL ASSISTANCE serving of Federal operating assistance. even transportation was an item. There were Recently the Medina Journal-Regis times when the quarrying industry, an ac ter, a daily newspaper in my congres tive and prosperous one at the time, de HON. JOHN J. LaFALCE pended on the canal for the transportation sional district, published an editorial on of its products and much of the grain that OF NEW YORK this issue. I think it warrants the atten was grown in our county was shipped to IN THE HOUSE OF REPRESENTATIVES tion of all our colleagues in Congress, outside points through the use of the canal. Tuesday, August 8, 1978 and accordingly I submit it to be printed Through generous use of state funds the in the REcoRD at this time. canal system has been maintained in ex • Mr. LAFALCE. Mr. Speaker, back in The editorial follows: cellent condition and we here in Medina the early 1800's Gov. DeWitt Clinton of REQUEST Is LATE have had sufficient opportunity of observing New York State courageously invested the annual costs of maintaining the water Speaking in Albion Saturday before the way. By virtue of its natural course we are the State's resources in the development sesquicentennial ceremonies audience, State of the Erie Canal. "Clinton's Ditch," as blessed with one of the finest harbors to be Transportation Commissioner William C. found along the entire system. We have it was disparagingly called, turned out Hennessy stated that New York State is now also had an opportunity of observing just to be a major success story for the State attempting to get the federal government to how expensive it is to keep the state water and for the Nation as a whole. It became assume a portion of the expense of oper way in the proper condition to accommodate the major link between the East and the ating the Barge Canal System. Hennessy not only for generous use by pleasure craft Midwestern part of the United States. revealed that he was taking his appeal to but the depth necessary for what commer Washington later this month with the hope cial usage is being made at p·resent. From that day to this the State of that it would receive favorable attention at New York has reemphasized its commit Certainly New York State can use to a Senate subcommittee hearing. advantage any assistance that the federal ment to waterborne commerce. Now the He bases his appeal on the position that barge canal system remains as one of the federal government is taking in financing government might make in supporting the most of the canals throughout the United canal throughout the state. Just what sort only two of which I am aware which is of a case Commissioner Hennessy will make entirely State supported. All other in States. We wish the commissioner well. However, before the subcommittee in Washington we land waterways in the United States are we feel that the request is being made sev have no way of evaluating. It is not con assisted by the Federal Government. eral decades late. ceivable that it will be based on the past I believe that this Congress ought to Outside of its transportation use, probably economic effects that the canal has had recognize the barge canal for what it no county in the state has received more (and they were of national concern then for is-a major link in a national system. benefits from the canal system since its in- the canal opening was responsible for a most Statements or insertions which are not spoken by the Member on the floor will be identified by the use of a "bullet" symbol, i.e., • August 8, 1978 EXTENSIONS OF REMARKS 24995 substantial reduction in rates then charged rules, be treated as gross income to the car The lOth district opposition to a soft by the railroads.) · riers.